Commission Regulation (EC) No 400/2006 of  8 March 2006  concerning the classification of certain goods in the Combined Nomenclature
Date: 2006-03-08
Institutions: European Commission
Subjects: Combined Nomenclature, audiovisual equipment, peripheral, sports equipment

9.3.2006

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Official Journal of the European Union

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COMMISSION REGULATION (EC) No 400/2006

of 8 March 2006

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EEC) No 2658/87 of 23
July 1987 on the tariff and statistical nomenclature and on the
Common Customs Tariff (1), and in particular Article 9(1)(a)
thereof,

Whereas:

(1)

(2)

(3)

In order to ensure uniform application of the Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classi-
fication of the goods referred to in the Annex to this
Regulation.

Regulation (EEC) No 2658/87 lays down the general
rules for the interpretation of the Combined Nomen-
clature. Those rules apply also to any other nomenclature
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
specific Community provisions, with a view to the appli-
cation of tariff and other measures relating to trade in
goods.

Pursuant to those general rules, the goods described in
column 1 of the table set out in the Annex to this
Regulation should be classified under
the CN codes
indicated in column 2, by virtue of the reasons set out
in column 3 of that table.

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities
of Member States in respect of the classification of goods
in
in the Combined Nomenclature but which is not
accordance with this Regulation can,
for a period of
three months, continue to be invoked by the holder,
under Article 12(6) of Council Regulation (EEC) No
2913/92 of 12 October 1992 establishing
the
Community Customs Code (2).

(5)

The measures provided for in this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column 1 of the table set out in the
Annex shall be classified within the Combined Nomenclature
under the CN codes indicated in column 2 of that table.

Article 2

Binding tariff information issued by the customs authorities of
Member States, which is not in accordance with this Regulation,
can continue to be invoked for a period of three months under
Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the twentieth day
following its publication in the Official Journal of the European
Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 8 March 2006.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation

(EC) No 267/2006 (OJ L 47, 17.2.2006, p. 1).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-
lation (EC) No 648/2005 of the European Parliament and of the
Council (OJ L 117, 4.5.2005, p. 13).

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Description of the goods

(1)

ANNEX

Classification
(CN code)

(2)

Reasons

(3)

1. A set put up for retail sale consisting of:

8520 90 00

and 6 for

Classification is determined by General Rules 1,
3(b)
the
Combined Nomenclature, and by the wording
of CN codes 8520 and 8520 90 00.

interpretation of

the

The digital sound recording and reproducing
apparatus gives
its essential
character.

the whole set

8527 13 99

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes
8527, 8527 13 and 8527 13 99.

The classification is based on the wording of
heading 8527; reception apparatus for radio-
broadcasting, whether or not combined, in the
same housing, with sound recording or repro-
ducing apparatus.

— a portable battery-operated digital sound
recording and reproducing apparatus,
containing the following components in
a single housing: a signalling electronic
system with a digital/analogue converter,
a
a
battery compartment, a USB plug and a
connector for headphones;

control buttons,

flash memory,

— a

battery-operated
with

receiver
connecting cable,

radio-broadcast
a
with

earphones

— USB cable,
— a CD-ROM and
— a manual.

The digital sound recording and reproducing
apparatus records sound in the MP3 format
and can be connected to an automatic data-
processing machine through a USB port in
order to download or upload MP3 or other
formats. It can also record voice.

The storage capacity is 128 MB.

The radio-broadcast
independently.

receiver can function

2. A portable battery-operated apparatus for the
reception of radio-broadcasts combined in
the same housing with sound recording or
reproducing
the
following elements:
— a flash memory,
— a microprocessor in the form of

apparatus.

contains

inte-

It

grated circuits (chips),

— an electronic system, including an audio-

frequency amplifier,

— an LCD display,
— a radio tuner and
— control buttons.

The microprocessor is programmed for the
use of the MP3 format.

The device has stereo-, head- and earphone
connectors and a remote control connector.

It can be connected to an automatic data-
processing machine through a USB port in
order to download or upload MP3 or other
formats. It can also record voice.

The storage capacity is 128 MB.

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(1)

3. A motorised golf

cart, with a

tubular
aluminium frame, on wheels, a seat for use
while the cart
in motion, and a
handlebar. It is pedestrian-controlled.

is not

The controls for operating the golf cart are
located on the handlebar.

The golf cart has a maximum speed of 6,5
km/h and is equipped with a 24 volt battery-
operated motor.

It is designed for carrying one bag of golf
clubs.

(See photograph) (*)

(2)

8704 90 00

(3)

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature and by the wording of CN codes
8704 and 8704 90 00.

The golf cart is excluded from heading 8703
because it cannot transport a person.

Furthermore, it is excluded from heading 8709
because it is not of the type used in factories,
warehouses, dock areas or airports for the short-
distance transport of goods.

Its sole use is that of a vehicle used on golf
courses for the transport of golf bags.

and 6 for

Classification is determined by General Rules 1,
3(c)
the
Combined Nomenclature, Note 5(E) to Chapter
84 and the wording of CN codes 9009 and
9009 12 00.

interpretation of

the

The apparatus has several
functions none of
which are considered to give the product its
essential character.

4. A multifunctional

apparatus

capable of

9009 12 00

performing the following functions:
— scanning,
— laser printing,
— laser copying (indirect process).

The apparatus, which has several paper feed
trays, is capable of reproducing up to 40 A4
pages per minute.

The apparatus operates either autonomously
(as a copier) or
in conjunction with an
automatic data-processing machine or in a
network (as a printer, a scanner and a
copier).

(*) The photograph is purely for information.